Publication

@article{VIJAYA2026100924,

title = {From fragmentation to interoperability: How semantic models transform environmental, social, governance (ESG) reporting, knowledge, and sustainability governance},

author = {Annas Vijaya and Faris Dzaudan Qadri and Linda Salma Angreani and Hendro Wicaksono},

url = {https://www.sciencedirect.com/science/article/pii/S2444569X25002690},

doi = {https://doi.org/10.1016/j.jik.2025.100924},

issn = {2444-569X},

year  = {2026},

date = {2026-05-01},

urldate = {2026-01-01},

journal = {Journal of Innovation & Knowledge},

volume = {13},

pages = {100924},

abstract = {Environmental, social, and governance (ESG) reporting faces persistent challenges, including fragmented standards, inconsistent metrics, misalignment with global sustainability goals, and limited stakeholder usability. Numerous studies prove that ontology-based solutions can address several challenges that occur during ESG reporting activities. Although semantic technologies offer valuable benefits for ESG reporting, their utilization in this field remains constrained. Most ontology-based solutions remain in developmental stages, and they are not broadly utilized since organizations lack an understanding of how these tools would help address their reporting problems. This study performs a systematic literature review (SLR) that investigates 19 peer-reviewed studies obtained from Scopus and Web of Science under Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) standards. The SLR identifies critical gaps: (1) existing ontology-driven solutions can address key problems in current ESG reporting; (2) quantitative evaluation methods are rarely integrated with semantic tools, limiting actionable insights; and (3) alignment with evolving standards like the Sustainable Development Goals (SDGs) remains superficial. Based on the SLR insights, this research develops a novel framework through SLR findings by combining ontology-driven methods with quantitative assessment techniques. The framework achieves standardization of various reporting standards through an ESG ontology system that maps essential concepts to build an extensive taxonomy. SDG targets become mutually compatible through established SDG ontologies to allow businesses to measure their activities against international sustainability goals. Fuzzy Multi-Criteria Decision-Making (MCDM) techniques used in combination with an ESG maturity model create quantitative measures to assess ESG performance. The method produces measurable performance indicators that are supported by clear semantic links that allow valid benchmark assessments combined with better data unification and improved decision-making capabilities. The research creates operational frameworks that enable ESG information interoperability, which advance sustainability governance innovation and guide ESG ontology transformations.},

keywords = {ESG, ESG maturity model, ESG reporting, interoperability, MCDM, Ontology, SDG, Semantic model, sustainability},

pubstate = {published},

tppubtype = {article}

}

@article{vijaya2025esgont,

title = {ESGOnt: An ontology-based framework for Enhancing Environmental, Social, and Governance (ESG) assessments and aligning with Sustainable Development Goals (SDG)},

author = {Annas Vijaya and Faris Dzaudan Qadri and Linda Salma Angreani and Hendro Wicaksono},

doi = {https://doi.org/10.1016/j.resenv.2025.100262},

year  = {2025},

date = {2025-08-25},

urldate = {2025-08-25},

journal = {Resources, Environment and Sustainability},

volume = {22},

pages = {100262},

publisher = {Elsevier},

abstract = {This study proposes ESGOnt, an ontology-based framework that aligns Environmental, Social, and Governance (ESG) management with Sustainable Development Goals (SDGs). ESGOnt addresses key challenges in sustainable resource governance systems and cross-sector interoperability by providing a unified structure for ESG and SDG integration. The framework was developed through a systematic methodology that combines a literature review, standardization of ESG and SDG relationships, development of an adaptable maturity model, and ontology implementation using established methods such as Methontology and NeOn. ESGOnt enables the integration of diverse ESG taxonomies and ESG reporting standards, including GRI and ESRS, and assists companies in their ESG performance evaluation. Empirical validation through real-world use cases demonstrates its capability to (1) direct assessment of ESG assessments with specific SDG targets, such as SDG13 (Climate Action) and SDG 12 (Responsible Consumption and Production), (2) assess organizational ESG progress through different metrics, (3) facilitation of standardized and interoperable reporting for small and large enterprises, and (4) automatically validate organization compliance with EU Non-Financial Reporting Directive regulations. The findings show that ESGOnt resolves data inconsistency and transparency issues by enabling integrated and auditable sustainability reporting. The ontology-driven approach of the framework enables scalable and policy-relevant tools for tracking environmental and social impacts, while its maturity model focuses on strategic improvements in resource efficiency. Future studies will analyze and extend ESGOnt’s functionality for sector-specific capabilities, such as bioeconomy control systems, and explore advanced AI-driven inspection methods for real-time ESG-SDG assessment.},

keywords = {data management, data science, ESG, interoperability, ontologies, semantic web, sustainability},

pubstate = {published},

tppubtype = {article}

}

@article{nokey,

title = {Advancing sustainability in the automotive sector: A critical analysis of environmental, social, and governance (ESG) performance indicators},

author = {Annas Vijaya and Johanne Paula Sophia Meisterknecht and Linda Salma Angreani and Hendro Wicaksono},

url = {https://www.sciencedirect.com/science/article/pii/S2666789424000862},

doi = {https://doi.org/10.1016/j.cesys.2024.100248},

year  = {2025},

date = {2025-03-01},

journal = {Cleaner Environmental Systems},

volume = {16},

abstract = {ESG (Environment, Social, Governance) is becoming increasingly important as sustainability concerns in the industry increase. The automotive industry is one that receives significant attention and pressure on sustainability, with the ever-growing regulations pushing it towards sustainability. However, ESG improvement could be more effective due to the many factors. Although previous studies have revealed the evaluation and prioritization of ESG key performance indicators (KPIs) in the automotive sector, there is still a need for other approaches to identify the priorities and interdependencies between critical factors that enhance organizational strategic improvement measures. The study aims to address the gaps by identifying critical indicators in ESG reporting standards and utilizing Fuzzy DEMATEL and Fuzzy TOPSIS methodologies to explore the priorities and causal relationships of ESG KPIs in the automotive industry. The findings indicate that the top three of 17 identified factors are the top priorities that influence others in improving ESG performance, including corporate governance, air emissions, and sustainable product development. The importance of addressing social sustainability issues in strengthening stakeholder relationships is also highlighted in the research findings, such as human rights and labor practices. Businesses in the automotive sector can use the study's insights to enhance their sustainability strategies, determine critical opportunities for improvement, and rank their priorities to achieve sustainability objectives. Policymakers can use it to promote industry-wide efforts for sustainable development and create regulatory frameworks.},

keywords = {automotive industry, ESG, multi criteria decision making, sustainability},

pubstate = {published},

tppubtype = {article}

}

@article{caraveo2023rating,

title = {Rating ESG key performance indicators in the airline industry},

author = {Alan Francisco Caraveo Gomez Llanos and Annas Vijaya and Hendro Wicaksono},

url = {https://link.springer.com/article/10.1007/s10668-023-03775-z},

doi = {https://doi.org/10.1007/s10668-023-03775-z},

year  = {2023},

date = {2023-08-30},

urldate = {2023-01-01},

journal = {Environment, Development and Sustainability},

volume = {26},

pages = {27629–27653},

publisher = {Springer Netherlands},

abstract = {The environmental, social, and governance (ESG) integration finds itself in a transition with rapid developments worldwide, given that the pandemic incentivized companies and investors to focus on other social and governance measures such as ESG ratings. However, the divergence of ratings from the ESG and a lack of transparency lead the companies to report voluntary indicators without standardization. This study aimed to identify the ESG criteria and the most suitable set of key performance indicators (KPIs) in the airline industry after the impact of COVID-19. Furthermore, the second objective was to determine the appropriate weights and ranking of the identified criteria. The multi-criteria decision-making analytical hierarchical process was applied for this purpose. Additionally, the use of intuitionistic variables delivers a comprehensive model for rating the airlines according to their ESG performance. The most relevant criteria found in the study were critical risk management, greenhouse gas emissions, and systemic risk management. Regarding the KPIs, the top-3 weights were the number of flight accidents, jet fuel consumed and sustainable aviation used, and the number of digital transformation initiatives.



},

keywords = {ESG, multi criteria decision making, sustainability},

pubstate = {published},

tppubtype = {article}

}